ARTICLE XII.
 (1) Any pension (other than a pension of the kind referred to in paragraph
 (1) of Article IX) and any annuity, derived, from sources within Norway by an
 individual who is a resident of the United Kingdom and subject to United Kingdom
 tax in respect thereof, shall be exempt from Norwegian tax.
 (2) Any pension (other than a pension of the kind referred to in paragraph
 (1) of Article IX) and any annuity, derived from sources within the United
 Kingdom by an individual who is a resident of Norway and subject to Norwegian
 tax in respect thereof, shall be exempt from United Kingdom tax.
 (3) The term "annuity" means a stated sum payable periodically at stated
 times, during life or during a specified or ascertainable period of time, under
 an obligation to make the payments in return for adequate and full consideration
 in money or money's worth.
 ARTICLE XIII.
 A professor or teacher from one of the territories, who receives remuneration
 for teaching, during a period of temporary residence not exceeding two years,
 at a university, college, school, or other educational institution in the other
 territory, shall be exempt from tax in that other territory in respect of that
 remuneration.

 ARTICLE XIV.
 A student or apprentice from one of the territories, who is receiving full-time
education or training in the other territory, shall be exempt from tax in that
other territory on payments made to him from abroad for the purposes of his
maintenance, education or training.

 ARTICLE XV.
 (1) Individuals who are residents of 'Norway shall be entitled to the same
personal allowances, reliefs and reductions for the purposes of United Kingdom
tax as.British subjects not resident in the United Kingdom.
 (2) Individuals who are residents of the United Kingdom shall be entitled
to the same personal allowances, reliefs and reductions for the purposes of
Norwegian tax as Norwegian nationals not resident in Norway.

 ARTICLE XVI.
 (1) Subject to the provisions of the law of the United Kingdom regarding
the allowance as a credit against United Kingdom tax of tax payable in. a
territory outside the United Kingdom, Norwegian tax payable, whether directly
or by deduction, in respect of income from sources within Norway shall be
allowed as a credit against any United Kingdom tax payable in respect of that
income.
 Where such income is an ordinary dividend paid by a company resident "in
Norway the credit shall take into account (in addition to any Norwegian tax
appropriate to the dividend) the Norwegian tax payable by the company in
respect of its profits; and, where it is a dividend paid on participating preference
shares and representing both a dividend at the fixed rate to which the shares
are entitled and an additional participation in profits, the Norwegian tax so
payable by the company shall likewise be taken into account in so far as the divi-
dend exceeds that fixed rate.